Scritch & Co: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Scritch & Co
Largest movements
- Stocks and contracts +€34,324
up €34,324 (+85.8%), from €40,000 to €74,324
- Receivables within one year +€28,464
up €28,464 (+193.4%), from €14,718 to €43,182
of which Trade receivables: +€25,900
- Cash -€17,127
down €17,127 (-24.1%), from €70,927 to €53,800
mainly Stocks and contracts (-€34,324) and Receivables within one year (-€28,464)
- Profit (loss) carried forward +€47,863
up €47,863, from -€27,043 to €20,820
- Other debts -€14,992
down €14,992 (-32.9%), from €45,555 to €30,563
- Tax, wage and social debts +€7,314
new in 2025: €7,314
- Trade debts +€5,146
up €5,146 (+354.9%), from €1,450 to €6,596
- Gross operating margin +€81,356
up €81,356, from -€11,513 to €69,843
- Financial charges +€7,481
up €7,481 (+1489.6%), from €502 to €7,983
- Taxes +€7,314
new in 2025: €7,314
- Other operating charges +€5,319
up €5,319 (+1383.5%), from €384 to €5,703
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,962 | €175,561 | +€45,599 | +35.1% |
| Fixed assets | 21/28 | €4,158 | €4,255 | +€97 | +2.3% |
| Intangible fixed assets | 21 | €3,181 | €2,647 | -€534 | -16.8% |
| Tangible fixed assets | 22/27 | €977 | €1,608 | +€631 | +64.6% |
| Furniture and vehicles | 24 | €977 | €1,608 | +€631 | +64.6% |
| Current assets | 29/58 | €125,804 | €171,306 | +€45,502 | +36.2% |
| Stocks and contracts in progress | 3 | €40,000 | €74,324 | +€34,324 | +85.8% |
| Stocks | 30/36 | €40,000 | €74,324 | +€34,324 | +85.8% |
| Amounts receivable within one year | 40/41 | €14,718 | €43,182 | +€28,464 | +193.4% |
| Trade receivables | 40 | €13,833 | €39,732 | +€25,900 | +187.2% |
| Other amounts receivable | 41 | €885 | €3,450 | +€2,565 | +289.7% |
| Cash at bank and in hand | 54/58 | €70,927 | €53,800 | -€17,127 | -24.1% |
| Deferred charges and accrued income | 490/1 | €159 | - | -€159 | |
| Total equity and liabilities | 10/49 | €129,962 | €175,561 | +€45,599 | +35.1% |
| Equity | 10/15 | -€17,043 | €30,820 | +€47,863 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,043 | €20,820 | +€47,863 | |
| Amounts payable | 17/49 | €147,005 | €144,741 | -€2,263 | -1.5% |
| Amounts payable within one year | 42/48 | €147,005 | €144,473 | -€2,531 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €1,450 | €6,596 | +€5,146 | +354.9% |
| Suppliers | 440/4 | €1,450 | €6,596 | +€5,146 | +354.9% |
| Taxes, remuneration and social security | 45 | - | €7,314 | +€7,314 | |
| Taxes | 450/3 | - | €7,314 | +€7,314 | |
| Other amounts payable | 47/48 | €45,555 | €30,563 | -€14,992 | -32.9% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €859 | €981 | +€121 | +14.1% |
| Other operating charges | 640/8 | €384 | €5,703 | +€5,319 | +1383.5% |
| Gross operating margin | 9900 | -€11,513 | €69,843 | +€81,356 | |
| Operating profit (loss) | 9901 | -€12,757 | €63,159 | +€75,917 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €502 | €7,983 | +€7,481 | +1489.6% |
| Recurring financial charges | 65 | €502 | €7,983 | +€7,481 | +1489.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,259 | €55,177 | +€68,436 | |
| Income taxes | 67/77 | - | €7,314 | +€7,314 | |
| Profit (loss) for the period | 9904 | -€13,259 | €47,863 | +€61,122 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,259 | €47,863 | +€61,122 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.